Freelance Taxes Around the World
Freelancing/Online work exchange
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Tax rules for freelancers vary widely:
U.S.: Self-employment tax + income tax
U.K.: National Insurance + income tax via self-assessment
Germany: Income tax + trade tax if registered as a business
India: Advance tax required for freelancers earning above a threshold
If you freelance internationally, consider cross-border taxes and reporting requirements.
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Hard to see him walking away without major consequences.